数字化转型背景下电商企业内部控制的优化路径研究

Research on the Optimization Path of Internal Control in E-Commerce Enterprises under the Background of Digital Transformation

摘要: 数字化经济背景下数字化转型已成为大部分企业发展的主要目标，而在转型过程中强化内部控制管理工作，构建完善的内控控制体系是核心。本篇文章分析了电商企业数字化转型背景下内部控制的优化意义，提出电商企业内部控制存在着数字化体系建设滞后、缺少跨部分协同管理、缺少数字化内控人才以及数据信息泄露风险高等问题，针对这些问题提出具体的解决策略，希望对电商企业内部控制体系完善、推动数字化转型提供参考。

Abstract: Under the background of digital economy, digital transformation has become the main goal of most enterprises’ development, and strengthening internal control management and building a sound internal control system are the core in the transformation process. This article analyzes the significance of optimizing internal control in the context of digital transformation of e-commerce enterprises, and points out that there are problems, such as lagging digital system construction, lack of cross departmental collaborative management, shortage of digital internal control talents, and high risk of data information leakage in the internal control of e-commerce enterprises. Specific solutions are proposed to address these issues, hoping to provide reference for improving the internal control system of e-commerce enterprises and promoting digital transformation.